Article 33Labor and Agrarian Laws and Social Legislation, p. 33

LABOR LAWS AND SOCIAL LEGISLATION SPECIAL LAWS AND IMPLEMENTING RULES AND REGULATIONS

(vii) Submit reports to the office of the

local chief executive on the implementation

of programs and services for the promotion of

the welfare of PWDs in their respective areas

of jurisdiction;

(viii) Ensure that the policies, plans and

programs for the promotion of the welfare of

PWDs are funded by both the national and

local government;

(ix) Monitor fundraising activities being

conducted for the benefit of PWDs;

(x) Seek donations in cash or in kind from

local

or foreign donors to implement an

approved work plan for PWDs, in accordance

with existing laws and regulations; and

(xi) Perform such other functions as may

be

necessary

for

the

promotion

and

protection of the welfare of the PWDs.

(2) Focal person

In consideration of budget restraints, local

chief executives of fourth (4th), fifth (5th) and

sixth (6th) class municipalities may, in lieu of the

creation of a PDAO, designate a focal person who

shall perform the functions of the PDAO. Priority

in appointment should be given to a PWD with

experience in providing services to PWDs.

The establishment of a PDAO or the appointment of

a focal person, as the case may be, should be done in

consultation and coordination with the National Council

on Disability Affairs (NCDA), NGOs and POs. (As amended

by RA No. 10070, [April 6, 2010])

SECTION

47.

Support

From

Nongovernment

Organizations .

—

Nongovernment

organizations

or

private volunteer organizations dedicated to the purpose

of promoting and enhancing the welfare of persons with

disability shall, as they are hereby encouraged, become

partners of the Government in the implementation of

vocational

rehabilitation

measures

and other related

programs and projects. Accordingly, their participation in

the implementation of said measures, programs and

projects is to be extended all possible support by the

government.

The government shall sponsor a volunteer service

program which shall harness the involvement of private

individuals in the provision of assistance to persons with

disability.

SECTION 48. Tax Incentives . — a) Any donation,

bequest, subsidy or financial aid which may be made to

government agencies engaged in the rehabilitation of

persons with disability and organizations of persons with

disability shall be exempt from the donor's tax subject to

the provisions of Section 94 of the National Internal

Revenue Code (NIRC), as amended and shall be allowed

as

deductions

from

the

donor's

gross

income

for

purposes of computing the taxable income subject to the

provisions of Section 29 (h) of the Code.

b) Donations from foreign countries shall be exempt

from taxes and duties on importation subject to the

provisions of Section 105 of the Tariff and Customs Code

of the Philippines, as amended, Section 103 of the NIRC,

as amended and other relevant laws and international

agreements.

c)

Local

manufacturing

or

technical

aids

and

appliances

used

by

persons

with disability shall be

considered as a preferred area of investment subject to

the provisions of Executive Order No. 226 otherwise

known as the " Omnibus Investments Code of 1987 " and,

as such, shall enjoy the rights, privileges and incentives as

provided in said Code such as, but not limited, to the

following:

1) repatriation of investments;

2) remittance of earnings;

3) remittance of payments on foreign contracts;

4) freedom from expropriations;

5) freedom from requisition of investment;

6) income tax holiday;

7) additional deduction for labor expense;

8)

tax and duty exemption on imported capital

equipment;

9) tax credit on domestic capital equipment;

10) exemption from contractor's tax;

11) simplification of customs procedures;

12) unrestricted use of consigned equipment;

13) employment of foreign nationals;

14) tax credit for taxes and duties on raw materials;

15)

access

to

bonded

manufacturing/traded

warehouse system;

16) exemption from taxes and duties on imported

spare parts; and

17) exemption from wharfage dues and any export

tax, duty, impost and fee.

SECTION

49.

Continuity

Clause .

—

Should

any

department or agency tasked with the enforcement or

formulation of rules and regulations and guidelines for

implementation of any provision of this Act is abolished,

merged with another department or agency or modified,

such shall not affect the enforcement or formulation of

rules, regulations and guidelines for implementation of

this Act to the effect that —

a) In case of abolition, the department or agency

established to replace the abolished department

or agency shall take-over the functions under this

Act of the abolished department or agency.

b) In case the department or agency tasked with the

enforcement or formulation of rules, regulations

and guidelines for implementation of this Act is

merged with another department or agency, the

former shall continue the functions under this

Act of the merged department or agency.

c) In case of modification, the department or agency

modified shall continue the functions under this

Act

of

the

department

or

agency

that

has

undergone the modification.

SECTION

50.

Enforcement by the Secretary of

Justice . —

a) Denial of Right

1) Duty to Investigate — the Secretary of Justice

shall investigate alleged violations of this Act,

and

shall

undertake

periodic

reviews

of

compliance of covered entities under this Act.

b) Potential Violations — If the Secretary of Justice

has reasonable cause to believe that —

1) any person or group of persons is engaged in a

pattern or practice of discrimination under

this Act; or

2) any person or group or persons has been

discriminated against under this Act and

such discrimination raises an issue of general

public importance, the Secretary of Justice

may

commence

a

legal

action

in

any

appropriate court.

SECTION 51. Authority of Court . — The court may

grant any equitable relief that such court considers to be

appropriate, including, to the extent required by this Act:

a) granting temporary, preliminary or permanent

relief;

b) providing an auxiliary aid or service, modification of

policy,

practice

or

procedure,

or

alternative

method; and

c) making facilities readily accessible to and usable by

individuals with disabilities.

© Compiled By RGL

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